“Our most saddening and sobering finding was the total disregard of Sandusky’s child victims by the most senior leaders of Penn State,’’ said Freeh, who named Paterno, university president Graham Spanier, vice-president Gary Schultz and athletic director Tim Curley as the others involved in the decade-plus cover-up.

Freeh didn’t call it a cover-up. He concluded that the gang of four “made a decision to actively conceal knowledge of the events.’’ That’s a cover-up. That’s a conspiracy.

Freeh said the motivation of Penn State’s powerful four-man cabal was to “avoid the consequences of bad publicity.’’ That’s a cover-up to protect the football program and donations to the university, among other things.

“We are Penn State’’: Valuing money over the lives of 10-year-olds.

Freeh’s 267-page report of Sandusky’s child rape and Penn State’s cover-up goes back to 1998. Freeh said Paterno never stopped Sandusky --- never even spoke to him after the first witness reported abuse.

Freeh indicated he believes Paterno could’ve stopped it right then. He didn’t. Paterno, “St. Joe,’’ failed to do the right thing. Worse, Paterno, “St. Joe,’’ actively prevented anyone else from reporting the heinous acts to police and other authorities.

Freeh said Sandusky was allowed to pursue his sick, twisted ways without punishment in Paterno’s football building. Paterno repeatedly concealed facts from police for more than a decade, Freeh said. Paterno’s despicable orchestration of this conspiracy created an environment that resulted in child rape after child rape. Paterno stood at the very top of this toxic disintegration of the most basic moral code.

There will be people who dispute Freeh’s findings or ignore them completely and blindly cling to beleiving in Paterno’s purity. In fact, even as Freeh laid out his damning report, the nimrod sycophants lit up the Internet with bleats supporting the dead coach. That’s why someone in Pennsylvania recently referred to Penn State as “Jonestown’’ without the N.